Management incentives - Valuation of growth shares

Growth Shares Blog1

By LyndsayMacGregor, Associate Director, Tax Valuations, Deloitte, UK

Over the past 15 or so years, we have seen many hundreds of companies implement equity incentives using ‘Growth Shares’. 

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Posted on 08/09/2017 | 0 Comments

Aberdeen’s future can draw on Manchester’s past

Blog - The future of Aberdeen

By Graham Hollis, Office Senior Partner, Deloitte, Aberdeen

Cities seldom stand still. They constantly evolve with the macro-economic landscape, the vagaries of architecture, and the plans of developers and town halls. But every now and then a significant period of transformation comes along, with profound effects on the city and its inhabitants.

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Posted on 17/08/2017 | 0 Comments

H1 2017 sees rise in Scottish investment in US companies

US_UK Deals blog

By Cahal Dowds, Chairman, Deloitte Advisory Corporate Finance

Investment in US companies by Scotland-based businesses is at its highest for two years, according to analysis from Deloitte.

The business advisory firm’s latest US/UK M&A Deal Monitor, found there were six deals completed in H1 2017, higher than any other six-month period since the firm started tracking transactions between the two countries in H2 2015.

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Posted on 08/08/2017 | 0 Comments

21 Years Galvanising Scotland’s Top Entrepreneurial Talent

ES 2017

By Richard Slater, Partner and Head of Private Markets at Deloitte

This year’s Entrepreneurial Scotland Awards celebrates 21 years of Scotland’s top entrepreneurial talent. The awards honour individuals who have excelled in entrepreneurial leadership over the past 12 months.

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Posted on 03/08/2017 | 0 Comments

Tax evasion: a subtle shift of emphasis with big consequences

Blog - Tax CO

By John Macintosh, Tax Partner, Deloitte

Tax evasion offences have tended to focus on individuals, rather than businesses. But that’s about to change. The introduction of new legislation, coming into effect on September 30, will place more of an onus on the “facilitation” and “enablers” of tax evasion, i.e. a corporate entity.

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Posted on 26/07/2017 | 0 Comments

Management incentives - Valuation of growth shares

Gig Economy1

By Lyndsay MacGregor, Associate Director, Tax

Over the past 15 or so years, we have seen many hundreds of companies implement equity incentives using ‘Growth Shares’.

Growth Shares are a bespoke solution, such that no two arrangements are the same. However, in general terms, they are a separate class of shares, which only deliver a return at a point in the future (generally on exit) and only to the extent that the value of the underlying company at that time exceeds a pre-determined threshold.

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Posted on 21/07/2017 | 0 Comments

How important is history or heritage to your business?

Vision Voices2

By Steve Williams, Senior Partner for Deloitte in Scotland and Northern Ireland

As 2017 is Scotland’s Year of History, Heritage and Archaeology we were asked by Vision Scotland Magazine to consider how our past impacts our future, and how important our history and heritage is to our Firm.

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Posted on 13/07/2017 | 0 Comments

Three charities and One Million Futures

1 million futures 2

By Steve Williams, Senior Partner for Deloitte in Scotland and Northern Ireland

Earlier this year, startling figures highlighted a devastating rise in child poverty in Scotland – over a quarter of our country’s children are living in relative poverty.

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Posted on 22/06/2017 | 0 Comments

How safe will open banking and future fintech innovations be?

Open banking2

By Kent Mackenzie, Director, Risk Advisory, Deloitte and David Goodbrand, Partner, Burness Paull

Kent Mackenzie, Head of Deloitte’s Fintech team and David Goodbrand, who heads law firm Burness Paull’s IP, technology and commercial team discuss open banking and what steps will need to be taken to ensure it's security.

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Posted on 16/06/2017 | 0 Comments

A more financially inclusive world with big data and disruptive technology

Updated-Fintech-blog-9-June

By Kent Mackenzie, Director, Risk Advisory, Deloitte Scotland

Kent Mackenzie, a Director at Deloitte explains the influence that artificial intelligence and robotics are having on financial technology – and how big data and disruptive technology can help create a more financially-inclusive world.

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Posted on 09/06/2017 | 0 Comments